CGT on sale of second home - thanks

I will consult an advisor for the precise details, but while there is still the possibility of annual exemption, I am trying to make a rough estimate of likely CGT. I have three questions please. My wife bought the property in 2000. She gifted me half a few years later. When it comes to working out our gains: - does she take into account 100% of her 2000 acquisition costs (or only 50%)? - is her base cost for her remaining 50%, 100% of her 2000 purchase price, or only 50% of that price? - i always thought that my base cost would be 50% of the value of the property as at the time she gifted it to me, but I read tonight that my base cost would be her 2000 purchase price - which is correct? thank you for any answers.

Hi

As the property is jointly owned, your wife will only declare 50% of the gains, using the 2000 acquisition costs and the disposal value.  
You would also do the same, but you would also use the 2000 acquisition costs, as there is no capital gains tax arising from the transfer of assets between spouses or civil partners, so the original acquisition cost applied.

Thank you